ASC 740-270 prescribes the approach to compute the income tax provision for interim periods. The guidance is silent on the measurement and presentation of deferred tax assets and liabilities and other balance sheet tax accounts (e.g., taxes payable) in interim periods other than a requirement to assess deferred tax assets for realizability at each interim date. Absent any specific authoritative guidance, tax-related balance sheet accounts should be adjusted on an interim basis using a systematic and rational approach that is consistently applied and considers significant changes in deferred tax balances by jurisdiction.